1Charging system on the international comparison of higher educationSummary of higher education expansion and quality requirements, higher education funding as obstacles to the development of higher education, higher education fees become universal in Japan and European countries to adopt the charging system of higher education, hoping to give the reform of university fees provide useful references. Keywords international comparison of higher education fees Institutions of higher education tuition fees charged to students in the United States, Japan and other industrialized countries in the earlier, has become the practice, most countries in Europe, due to historical traditions and people’s inherent in the concepts, most of their higher education free of charge. But in recent years, with the popularization of the transition to higher education, significantly increased the number of higher education, and government austerity policies, the 2European Governments to bear all the costs of higher education appeared to be inadequate, so the traditional concept of free higher education began to shake, also started to collect fees up. A national system of higher education in the basic situation of charging higher fees 1.1 United States is the world’s higher education system in the United States developed one of the countries, which to a considerable extent from the United States, strong economic strength and national and civic attention on higher education All students in U.S. colleges and universities are required to pay tuition fees, students in the study period, in addition to the necessary living expenses, the major expenditure is tuition in recent years, rapid increase in the standard American university tuition fees, tuition fees rose an average speed of the average American per capita income growth rate of 10 times, college tuition almost every household concern. According to the U.S. College Board released data show that four-year public colleges and universities 2004 - 2005 the average tuition of $ 5,132, while the four-year private college tuition is $ 20,082 on average the same year in the increasing 3emphasis on education for their children today, the U.S. the vast majority of students through a variety of ways for the government, schools, foundations and private loans and scholarships to complete their studies. This year, the U.S. government is increasing direct investment in education, but also implemented a series of policies to help low-income families to guide their children to school, such as provisions in the $ 10,000 annual income of families below the income tax relief, if the student good grades can also be enjoy the annual tax credit refund of $ 1,500 treatment, the establishment of prepaid college tuition plans, families can present one or tuition fee installments will be paid by school tuition children into the Foundation, to be at school by the Foundation, the burden of their tuition, There are some schools to implement the tuition installment plan, and even allow students to one year of tuition fees paid in 10 months. Variety of different funding and charging conditions for families and students played a role in motivation. 4U.S. colleges and universities charging policy is based on the basic concept of school self-management, as a non-profit fee for the purpose between the public and private schools, state schools, between quite different between professions, but also on whether students from the state’s residents, if the students are international students, the fees charged to students than other states much higher. can be seen, the U.S. college student fee policy and its financial and taxation system, ability to pay principle, the principle of fairness and efficiency with a high degree of social and economic infrastructure consistency throughout the year a student private college tuition is generally several thousand dollars to $ 37,000 range, such as Yale University School of Business in 2004, tuition is $ 35,600. private colleges fees is generally higher than public colleges and universities, and there is increasing year by year The trend to Harvard University, for example, annual tuition for each undergraduate in 1977 to $ 4100 in 1987 to $ 11,390, $ 20,424 in 1997. In general, students state public college tuition is about $ 5,000, out of state students in the state general students within the 1.5 to 2 times the 5number of students in the school fees are charged by semester credits. In addition, U.S. universities and schools are also well-known tuition and professional relationship between the degree of popular, which is the U.S. free-market economic system to adapt to diverse individual needs. 1.2 Japan’s higher education colleges and universities in the implementation of fee charging system in all countries, Japan is more prominent country, is highly representative of the country in Japan, the implementation of the National University of institutions of highe。